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What information does an enterprise need to provide if it meets the special reorganization conditions and chooses special tax treatment?
According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Several Issues Concerning the Handling of Enterprise Income Tax on Forwarding Enterprise Reorganization Business (No.22 [2009] of Shanghai Caishuizi) (No.59 [2009] of Shanghai Caishuizi), if an enterprise meets the special reorganization conditions stipulated in this notice and chooses special tax treatment, all parties concerned shall submit written filing materials to the competent tax authorities when the reorganization business completes the annual declaration of enterprise income tax in the current year to prove that it meets various particularities.